Immunity by Settlement Commission to main noticee is also available to co-noticees

Evergreen Shipping Agency India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that immunity granted by the Settlement Commission to the main noticee is also available to the co-noticees. Accordingly, the impugned order is bad in law. Facts- A common show cause notice was issued to the exporter – M/s. AKS Apparels, New Delhi proposing to hold the goods liable to confiscation in respect of 321 shipping bills to the show cause notice, with further proposal to deny the benefit under ‘Focus Market Scheme’ to recover the amount already disbursed of Rs.4,13,99,583/- ...